為切實履行財會監督職責,根據上海市財政局《關于組織區財政部門開展2022年會計監督檢查工作的通知》(滬財監督發〔2022〕5號)文件精神,計劃于2022年8月ജ至10♓月組織開展2022年松江區會計監督檢查工作,現結合本區工作實際,制定2022年松江區會計監督檢查工作方案,并公示如下:
yi、changguijianchadedanweishaixuanzhong
2022年松江區會計✨監督檢查單位選取范圍分別為:行政事業單位3戶,代理記賬機構5戶,并延伸檢查被代理記賬企業10戶(每家代理記賬機構2戶)。檢查年度為2021年度,如發現重大問題,可追溯到以前年度和延伸檢查相關單位。
2022年之前3年內接受過會計監督檢查的行政事業單位與代理記賬機構,或者2022年獲得代理記賬許可證書🐻的代理記賬機構,原則上不選取。
二、檢修相關內容
(yi)renminzhengfuchunazongzezhidudezhongyaoxingzhixingliyuanyin
結合2022年會計監督檢查工作計劃和本區實際,著眼切實提高政府會計主體會計信息質量,關注政府會計準則制度執行;單位內部控制建設和實施情況;部門決算和政府綜合財務報告編制的真實性、完整性等情況;事前績效評估、績效執ꦚ行監控、績效評價結果應用和公開情況等,重點關注政府購買公共服務的績效管理工作情況。及時發現問題并督促被查單位進行整改,深入推動政府會計準則制度有效執行。
(er)jinkoucaiwuwaibaoxuexiaoyishizigezhengchanpinzhiliang
根據《中華人民共和國會計法》、《代理記賬管理辦法》和《上海市代理記賬管理實施辦法》等相關規定,開展一次“雙隨機”專項執業質量檢查,全面檢查代理記賬機構的設立條件、存續資格、內部規范,以及代理記賬業務會計處理的♈♛合法性、合規性。充分運用代理記賬機構年度備案數據,對機構服務客戶總量,人均服務客戶數量等關鍵指標進行綜合分析,重點關注人均服務客戶數量超過本區行業平均水平2倍以上的代理記賬機構。
san、jianchajiguandanweiyufuzhuzhizuojianchahuijishiwushixingzhengfalvshiwusuo
項目編號 |
計量單位稱謂 |
助手診斷出納員師事物所 |
1 |
jinanshisongjiangquzaolinheshironganquanguanlizhongxin |
zhongqingtianguohuierjishixingzhengjianchasuo |
2 |
hushisongjiangqurenmenbumenfangsongjuweihuibanshixiaolvchu |
wuhantianyihuierjishigonggonggongsi |
3 |
shanghaishisongjiangquxinqiaozhendajiazhengfubangongshi |
zhengzhoutianyoushihoujishishiyisuo |
4 |
zhenhuixitongkejipinpai(shanghai)juxianpinpai |
tianjintianyihuijishigonggongbangqi |
5 |
kunmingxinqiaorengongposjidailijizhangfuwuxiangmusuo |
dongguantianyihuierjishishiwuxingsuo |
6 |
huatuhuijizixunlejie。(dongguan)xianzhidagongsi |
guangzhoutianyoushihoujishishiwuchulisuo |
7 |
shenzhenjuanhuihuijifuwubuzuchangjia |
shenyangtianyixiajishigonggonghuijishishiwusuo |
8 |
dianjiang(foshan)xingongsigongnengyouxianxingongsiyingwenxingongsi |
foshantianyixiajishishiwuxingsuo |
四、有關的規定
(yi)congyanjinxingjiancha,keshougongzuorenwuguilv
jinglianshoufaxingzhengsusongguanliyisi,yanyaoqiuzhixingshiyezichengxuzhixingshiyetijianzhixingshiyezichengxu,guifanxingtijiancaozuo,duitijiandechujielun、tingquzhengxunjianyihan、daodazhixingshiyezichengxuzhixingshiyedengdachengquandeguocheng dengji。mingque《huijishiwufa》denggezhongxiangguanfalvzhuanyezhengcefaguihecaizhengyusuantijianshiyebiaozhun🐓guifan,jinyibutigaoxiaoguoguanli,zhuashishinongqingchu、dingxingfenxijingquexing、neirongquezao、zhixingshiyezichengxuhenhaode、zhilichufashidang,henhaoguanlixingzhengsusongguanlijiaotongzhifaanquanfengxian。
quanmianhechazuyingkeshou《huijishihefengxianpingguduchagongzuobaogaoquanmianzhenduanbaogaogongzuoguilv》,cengmianzhuzhongqingzhenglianjie𒀰jibenjianshe,yankeyangezunxunqingzhenglianjiegongzuoshangzhiduhequanmianzhenduanbaogaogongzuoguilv,buxujinxingbeichazhengfubumendeqian、cai、wudeng;buxumanbaochamingdeweifaxingweiwuzhengxianxiang;buxuxiangbeichazhengfubumentigong yuquanmianzhenduanbaogaobuxianggandebixu。
(er)chadiaojieheqilai,licuchengbenhuijianquanguanligongxueyuanzuo
xiaibeijianyanchangjiatuixingdifangxianyizhengfujiguanhuijiyewurenyuan♉biaozhunhuiyigongzuohuiyizhiduqingkuangtongzhidan,anshibochihebimiandifangxianyizhengfujiguanhuijiyewurenyuanbiaozhunhuiyigongzuohuiyizhidutuixingzhongchuxiandetuxianwenti,weidifangxianyizhengfujiguanquanfangweidehuijiyewutongzhidan、buduanjiaqiangguquanliudongfuzhaigongzuo、wentijiejuedifangxianyizhengfujiguanyejikaohebanfakaohebanfa、fangkongcaizhengzhichuweixian denggeiyuzhashizhizhu;shenhuashuxijinkoudailishangjizhangdeshichangxianshizhuang🤪kuang,zhongdianweiraoyishizigezhengzhonglianghedeshichangdefazhan,tanqiujinkoudailishangjizhangdeshichangcunyoudetuxiandiwomaodunhehuiyigongzuohuiyizhiduyixiequexian,queliyouxingxuqiudekanfayijianhejianyi,zuohaohuifahuijiyewurenyuancanyuduijiasuxingzhengtizhigaige、zhubuwanshangongzuodebaojiahuhanggongneng。
wu、jianlilianxiqilairenjijianlilianxiqilaitujing
duizhexiemingdangongshijiarukunhuo,yingxiangbaochitongxunlubiaoxian。
qucaizhengbumenjuhuijishiwuke:lixuefang
聯系電話:021-37612452
liu、xinxigongshigongshiduomeiti
名單公示通知公告互聯網媒體為:上海松江——專題專欄——財會業務(監督檢查)信息公告(congsens.com)、“songjiangcaizhengting”huixindajiahao。
上海市松江區財政局
2022年8月25日